South Dakota legislation · 101st Legislature (2026)
South Dakota SB154: clarify the eligibility of multiple garages or structures to be classified as owner-occupied.
Status: Signed into law, March 30, 2026
What the bill says
An Act ENTITLED An Act to clarify the eligibility of multiple garages or structures to be classified as owner-occupied.
From the enrolled text, March 3, 2026:
An Act ENTITLED An Act to clarify the eligibility of multiple garages or structures to be classified as owner-occupied. Be it enacted by the Legislature of the State of South Dakota: Section 1. That § 10-13-39 be AMENDED: 10-13-39. Each owner-occupied single-family dwelling in this state is specifically classified for the purpose of taxation. For the purposes of this section, an owner-occupied single-family dwelling is a house, condominium apartment, residential housing consisting of four or less family units, town house, town home, housing cooperatives where membership in the cooperative is strictly limited to stockholder occupants of the building, dwelling as classified in § 10-13-39.1, and manufactured or mobile home as defined in § 32-3-1, which is assessed and taxed as a separate unit. An owner-occupied single-family dwelling includes all garages and ancillary structures related to the residential use of the dwelling by the owner, and the parcels of land upon which the garages or structures are situated, as recorded in the records of the director of equalization. A person may only have one dwelling, which is the person's principal place of residence as defined in § 12-1-4, classified as an owner-occupied single-family dwelling. If the owner occupies fifty percent or more of the living space within the dwelling, the entire dwelling is classified as an owner-occupied single-family dwelling. If the …
Sponsors
- Timothy Goodwin (R, HD-030) · primary sponsor
- Amber Hulse (R, SD-030) · primary sponsor
- Casey Crabtree (R, SD-008)
Latest actions
- : Signed by the Governor
- : Delivered to the Governor
- : Signed by the Speaker
- : Signed by the President
- : Do Pass
- : Certified uncontested, placed on consent
- : Do Pass
- : Scheduled for hearing
- : Referred to Taxation
- : First Reading House
Votes
- Do Pass (March 2, 2026): 65 yea, 0 nay, passed
- Do Pass (February 26, 2026): 11 yea, 0 nay, passed
- Do Pass (February 11, 2026): 34 yea, 0 nay, passed
- Do Pass (February 4, 2026): 6 yea, 0 nay, passed
Subjects: Property Tax, Taxation
Common questions
- What is SB154?
- SB154 is a bill in the South Dakota Legislature (101st Legislature (2026)): clarify the eligibility of multiple garages or structures to be classified as owner-occupied.
- What does SB154 do?
- In its own words: An Act ENTITLED An Act to clarify the eligibility of multiple garages or structures to be classified as owner-occupied.
- What is the status of SB154?
- Signed into law as of March 30, 2026. Latest action: Signed by the Governor (March 30, 2026).
- Who sponsored SB154?
- Timothy Goodwin (R, HD-030), with 2 co-sponsors.
- Where is the official record for SB154?
- On the South Dakota Legislature website: https://sdlegislature.gov/Session/Bill/27206
Source: official South Dakota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.